Finality of unappealed decisions: unchallenged jurisdictional rulings bind the parties until lawfully reversed. A jurisdictional court's unappealed ruling, even if incorrect, becomes final and binding between the parties and remains so until reversed by a higher ... Summary
Finality of unappealed decisions: unchallenged jurisdictional rulings bind the parties until lawfully reversed.
A jurisdictional court's unappealed ruling, even if incorrect, becomes final and binding between the parties and remains so until reversed by a higher forum or other statutory remedy; thus unchallenged classificatory or determinative decisions must be obeyed in subsequent proceedings unless lawfully set aside.
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TaxTMI 
TaxTMI 
